Currency
Philippine Peso (PHP, ₱)
Capital
Manila
Official language
Filipino
Salary Cycle
Monthly
Our Guide in Philippines
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Philippines 2025: Official Government Websites and Practical Guide for Foreign Companies
This guide collects the key Philippine government agencies and official websites relevant to overseas companies planning to operate locally in 2025. It summarizes registration, tax compliance, labor and social security requirements, visa and work-permit pathways, and practical step-by-step procedures with important precautions for each area. Laws and implementing rules evolve; always confirm on the official sites listed below before acting.
Key government agencies and official websites
| Agency / Department | Main functions relevant to foreign companies | Official website (primary) |
|---|---|---|
| Securities and Exchange Commission (SEC) | Corporate registration and regulation (domestic corporations, branches, foreign corporates) | https://www.sec.gov.ph |
| Department of Trade and Industry (DTI) | Business name registration for sole proprietorships; trade facilitation | https://www.dti.gov.ph |
| Board of Investments (BOI) | Investment promotion, incentives, registration for preferred projects | https://boi.gov.ph |
| Philippine Economic Zone Authority (PEZA) | Investor registration and incentives for locators in economic zones | https://www.peza.gov.ph |
| Bureau of Internal Revenue (BIR) | Tax registration (TIN), filings, VAT, withholding taxes, e-invoicing | https://www.bir.gov.ph |
| Department of Labor and Employment (DOLE) | Employment permits, labor standards, workplace compliance | https://www.dole.gov.ph |
| Bureau of Immigration (BI) | Visas, special and temporary permits for foreign nationals | https://immigration.gov.ph |
| Social Security System (SSS) | Social insurance registration and contributions for employees | https://www.sss.gov.ph |
| PhilHealth | National health insurance registration and employer contributions | https://www.philhealth.gov.ph |
| Home Development Mutual Fund (Pag-IBIG) | Housing fund contributions for employees | https://www.pagibigfund.gov.ph |
| Department of Foreign Affairs (DFA) | Consularization, apostille and document legalization | https://www.dfa.gov.ph |
| Anti-Money Laundering Council (AMLC) | AML/CFT compliance guidance for financial reporting | https://www.amlc.gov.ph |
Company registration: practical steps and checklist
- Decide legal form — foreign investors typically choose: (a) domestic corporation (incorporated locally via SEC), (b) branch/representative office (SEC branch registration), or (c) sole proprietorship (DTI). Consider foreign ownership limits in strategic sectors.
- Name reservation (SEC/DTI) — reserve company name online; SEC handles corporations, DTI handles trade names.
- Prepare formation documents — Articles of Incorporation, By-laws, Treasurer’s Affidavit, incorporators’ information, specimen signatures; for branches, submit parent company documents and board resolution.
- Foreign investment compliance — check the Philippine Foreign Investments Act, foreign ownership caps by industry (Foreign Investment Negative List) and the Retail Trade Licensing Act. For projects seeking incentives, prepare an application for BOI or PEZA.
- Register with SEC / obtain Certificate of Registration — submit documents, pay registration fees; processing times vary.
- Apply for BIR registration — obtain TIN, register books of accounts, apply for Authority to Print or enroll in e-invoicing/e-receipting programs; secure applicable RDO and BIR forms.
- Local government and barangay requirements — secure Mayor’s Permit / Business Permit at the city/municipal hall and Barangay Clearance; pay local taxes.
- Register with SSS, PhilHealth, Pag-IBIG — as employer, register and remit employee contributions on schedule.
- Open corporate bank account — banks require SEC registration, BIR TIN, company documents, and authorized signatories.
Example case
A European SaaS startup forms a domestic corporation (SEC), registers for VAT (BIR), secures a business permit in Makati, and registers employees with SSS/PhilHealth/Pag-IBIG. To attract talent, it applied for BOI incentives for an IT services project; BOI approval required additional compliance reporting.
Tax compliance summary and steps
Key tax items foreign companies must consider: corporate income tax (CIT), value-added tax (VAT) vs percentage tax, withholding taxes, fringe benefits tax, and documentary stamp taxes. The BIR is the primary authority; timelines and electronic filing requirements are enforced.
- BIR registration and TIN — apply immediately after SEC/DTI registration. Register books of account and select VAT or non-VAT regime based on revenue thresholds and business nature.
- Corporate income tax and rates — monitor the prevailing CIT rates and incentives under CREATE and BOI/PEZA approvals; ensure MCIT and minimum tax rules are followed where applicable.
- VAT and invoicing — register as VATable if required; comply with BIR e-invoicing/e-receipting programs and issue compliant receipts/invoices.
- Withholding taxes — withhold on payments to suppliers, contractors, and employees where required; file monthly and quarterly withholding tax returns.
- Annual and quarterly filings — file and pay quarterly percentage or VAT returns, quarterly withholding returns, and annual corporate income tax returns within statutory deadlines.
Practical tax precautions
- Keep original copies of invoices, contracts and proof of withholding taxes; BIR audits emphasize documentation.
- Document transfer pricing for related-party transactions; prepare contemporaneous transfer pricing documentation where relevant.
- If seeking tax incentives from BOI/PEZA, maintain compliance with investment commitments to avoid clawbacks.
Hiring, labor compliance and payroll
Labor rules are enforced by DOLE and enforced locally. Employers must comply with minimum wage orders, working hour limits, overtime pay, 13th month pay, benefits, and termination rules.
- Employment contracts — prepare written employment agreements in English or Filipino, specifying salary, duties, probationary period, and ground for termination.
- Statutory contributions — register and remit SSS, PhilHealth and Pag-IBIG employer and employee shares; keep payroll records (pay slips, time records).
- Working conditions — observe DOLE requirements on working hours, rest days, night shift pay; comply with occupational safety standards.
- Termination and severance — ensure lawful causes and procedural due process for dismissals; non-compliance risks back wages and legal claims.
Case in point
A manufacturing firm expanding in Cebu adjusted payroll to meet the regional minimum wage, registered all employees with SSS and PhilHealth, and introduced a standardized employment contract after a local DOLE inspection required clearer documentation.
Visas and permits for foreign nationals
Foreign nationals who will work in the Philippines must secure proper immigration and labor clearances:
- Alien Employment Permit (AEP) or DOLE work permit — usually required before hiring a foreign national for employment in the Philippines except in special cases.
- Bureau of Immigration visas — common work/immigration visas include the 9(g) pre-arranged employment visa and Special Work Permit (SWP) for short-term engagements; procedural details and documentary requirements are available from the BI website.
- For short visits to explore business opportunities, obtain appropriate temporary visitor visas or permits as per BI guidance.
Step-by-step for hiring a foreign worker
- Confirm position cannot be filled by a qualified Filipino (DOLE labor market test where applicable).
- Apply for AEP with DOLE, providing contract, company registration documents, and proof of necessity.
- After AEP approval, assist the foreign national to apply for the appropriate BI visa (e.g., 9(g) or SWP) and secure travel/immigration clearance.
- Register the foreign employee with SSS/PhilHealth/Pag-IBIG and perform tax registration (TIN).
Incentives: BOI, PEZA and local schemes
Projects meeting priority investment areas may apply for incentives from BOI or locate in PEZA zones. Typical incentives include income tax holidays, tax credits, and duty exemptions. Incentive approvals carry reporting and performance obligations; failure to meet commitments may trigger penalties.
Important precautions
- Always confirm current rules and rates on official sites listed above; regulatory changes may occur between planning and execution.
- Beware of foreign ownership restrictions in certain sectors (e.g., mass media, land ownership, public utilities). Consult the Foreign Investment Negative List and legal counsel if unsure.
- Maintain transparent accounting and full documentary support for tax positions to reduce audit risk.
- For visas and labor permits, start early: immigration and DOLE processes can take weeks to months depending on documentation and clearances.
- When applying for incentives, ensure the business plan and local employment commitments are realistic and monitor compliance reporting calendars closely.
- Local government units (LGUs) have separate permit regimes and local taxes; budget for mayor’s permits, community taxes, and zoning compliance.
Where to get up-to-date policy interpretations and legal advice
Given evolving tax rules, employment guidelines and immigration policies, obtain formal advice from:
- Authorized law firms and tax advisors registered in the Philippines.
- Accredited local consultants for DOLE/BI application assistance.
- Investment promotion agencies (BOI/PEZA) for incentive-specific compliance support.
For businesses operating offshore or relying on cross-border staffing solutions, consider verified service providers. SailGlobal offers maritime and offshore human services solutions for companies with remote or sea-based operations.
Final checklist before starting operations
- Confirm business sector and foreign ownership restrictions.
- Complete SEC/DTI registration and obtain local permits.
- Register with BIR and enroll in required e-invoicing programs.
- Register employees with SSS, PhilHealth, and Pag-IBIG and establish compliant payroll systems.
- Obtain necessary DOLE and BI permits for foreign hires.
- If seeking incentives, submit complete BOI/PEZA applications and prepare for compliance reporting.
- Keep all corporate and tax records organized for audits and regulatory checks.
Use the agency list above as the primary reference for official forms, announcements, and policy updates. For practical implementation, pair this checklist with local legal and tax counsel to ensure full compliance with Philippine requirements in 2025.
Disclaimer
The information and opinions provided are for reference only and do not constitute legal, tax, or other professional advice. Sailglobal strives to ensure the accuracy and timeliness of the content; however, due to potential changes in industry standards and legal regulations, Sailglobal cannot guarantee that the information is always fully up-to-date or accurate. Please carefully evaluate before making any decisions. Sailglobal shall not be held liable for any direct or indirect losses arising from the use of this content.Hire easily in Philippines
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